TMI Blog2014 (2) TMI 1139X X X X Extracts X X X X X X X X Extracts X X X X ..... Assistant Commissioner of Sales Tax [2001 (7) TMI 1274 - MADHYA PRADESH HIGH COURT], it was held that PVC pipe used in the pumping set cannot be held to be a spare part, but an essential part of the set. - Thus once a finding is recorded that PVC pipe is an essential part of the pumping set, it cannot be said to be an accessory of pumping set. In the circumstances, we find no ground to take a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n No. 166 of 2003. 2. The question which was raised in the writ petition was whether PVC pipes used in pumping sets can be held as accessories of the pumps, if so, whether they are exempted from payment of commercial tax ? . 3. The commercial tax authorities had taken a view in the orders impugned before the writ court that PVC pipes are not accessories of the pump sets, and as such, no exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sential part of the set. This view has been upheld by the Division Bench of this court by dismissing the LPA and thereafter this point has again been considered and the view taken in Gaurav Agro Plast has been affirmed in the case of Kothari Sales v. Commissioner of Commercial Tax, M.P. [2008] 12 STJ 750 (MP). Thus once a finding is recorded that PVC pipe is an essential part of the pumping set, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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